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This study explores how Canadian CPAs (Chartered Professional Accountants) are trained in sustainability. The main research questions are: What place should sustainability take in the accounting program? What place does sustainability occupy in the CPA accounting program? And, over time, has sustainability gained or lost ground within the Canadian professional accounting education program?

Content analysis and interviews.

We find that sustainability is not a key component of the CPA education program since its sustainability content has shrunk over the years. We believe that the groupthink phenomenon may have influenced the selection of CPA Competency Map participants (whose backgrounds reveal a lack of sustainability expertise) as well as the participants’ discussions. Additionally, a lack of consideration for society as a key stakeholder may have also influenced the shortage of sustainability content. Finally, power dynamics might have contributed to the financial accounting and reporting competencies dominating the new map.

We did not have access to the live meetings when the Map was created, although we conducted interviews with representatives involved in the process. This research is bound by a confidentiality agreement that limits us from providing sensitive details. However, we do not consider that these limitations undermine our contribution or reduce the relevance of our research.

Our research contributes to the under-researched domain of sustainability education and to understanding how groupthink, stakeholder theory and power dynamics may have contributed to the dearth of sustainability coverage in the new Canadian CPA program.

This chapter begins with a reflection on the call for investigating how entrepreneurial competencies are developed (Bird, 1995) in the context of university-based entrepreneurship centers. Through clarifying the nature of entrepreneurial competencies and applying a social constructivist perspective of learning, it is proposed that effective nurturing of entrepreneurial competencies for university students through entrepreneurship centers shall be based on five key characteristics; namely, active experimentation, authenticity, social interaction, sense of ownership, and scaffolding support. The chapter contributes to the literature through establishing a link between entrepreneurship education and entrepreneurial competencies in the context of university-based entrepreneurship centers, which have become an increasingly popular way for promoting entrepreneurial development. The practical implications on nurturing entrepreneurs through entrepreneurship centers are discussed, together with the directions for further research. This chapter is designed as a refection upon Bird’s original article articulating the concept of entrepreneurial competencies. In this chapter, the author outlines how entrepreneurial competencies can be developed through education programs, specifically via entrepreneurship centers.

This chapter aims to offer a panoramic view of the various sets of entrepreneurial competencies and pedagogical approaches in teaching them with specific reference to the bridge between practice-based learning and theory. While there will be a discussion of several relevant authors in the field, one specific part will be dedicated to the EntreComp framework, that is, the European Union (EU) framework for entrepreneurial competencies, which will be used as a basis for the structuring of our model for competencies.

The protection of public assets, fighting corruption and providing accountability for government agencies is necessary for public welfare, and it is possible to achieve this by quality auditing of the public sector. Since audit quality depends on the competencies of the auditor, this chapter focusses on the competencies of the public auditor and how these competencies are expected to evolve in the future with the development of technology. The chapter concentrates on the most sought-after skills for today’s public auditors by analysing the employment criteria in the Supreme Audit Institutions (SAIs) of the European Union, the United States, the United Kingdom and Turkey. Even though the SAIs of these countries/regions are quite different, it is possible to find common ground. The SAIs of these countries, in general, require public auditors to have an undergraduate degree and require the candidates to pass extensive tests on reasoning abilities.

Moreover, the author investigates the requirements for public auditor competency in the public auditing standards followed by these countries. In addition to this, the author discusses the future expectations from public auditors and the new skills these will need. Past skills include technical knowledge, prior experience, hierarchical order in audit teams, professional scepticism, reasoning abilities and reporting skills. Advancements in technology such as Artificial Intelligence and Industry 4.0 will require auditors to have technological knowledge, emotional intelligence, interpersonal skills, project management skills, critical thinking and strong communication skills. Furthermore, understanding the business and related risks will overshadow prior experience.

This chapter introduces the concept of “competency labor” and illustrates its important role in organizational life for both researchers and practitioners. In the contemporary workplace environment individuals face increasing expectations of competence. However, demonstrating competence is no simple task – rather, to demonstrate competence requires a concerted effort in terms of individuals’ affect, cognition, and behavior. Accordingly, new models are needed that can explain these emergent processes. The present work integrates the literatures related to emotional labor and impression management, and builds a theory-based framework for investigating the processes (affective, cognitive, and behavioral) of making desired impressions of competency at work and how these processes impact critical individual and organizational outcomes. Our conceptual model proposes how growing demands in the workplace for individuals to display competence affect how they think, feel, as well as act. In sum, our work advocates that a new research stream is needed to better understand the “competency labor” phenomenon and its theoretical as well as practical implications.

The chapter describes the SHL Corporate leadership model (Bartram, 2002) and the results of an investigation of leadership competency potential in 11 different European countries (39,354 people). The measures of potential used are eight competency factors known as the ‘Great Eight’ (Bartram, 2005) derived from Occupational Personality Questionnaire (OPQ32) scale scores. The results show some very clear trends in terms of effects of managerial experience and effects of gender on competency potential profiles. While there are differences in patterns of results between countries, these tend to be relatively small and non-systematic. The gender and experience effects, on the contrary, are consistent across countries. Overall, we find that transactional competencies decrease and transformational competencies increase with increases in level of managerial experience and that females show generally lower levels of transformational competencies and higher levels of transactional competencies than males. These findings are discussed in relation to the literature on gender differences in leadership.

Entrepreneurship is one of the fastest growing disciplines at colleges and universities today. Programs span campuses offering traditional coursework and a variety of experiential learning options for students from all majors. While most agree that as much learning, if not more, occurs outside of the classroom, there has not been a model for integrating curricular and cocurricular components in entrepreneurship programs. Moreover, there has not been clear agreement on how to assess value from these programs.

To resolve this, we used a five-phase competency development process to create a customized learning model that engages the learner, the educator, and the community volunteer in the learning and assessment process at both the individual and program levels. This chapter presents a case study in a private, metropolitan university of 8200 students. The case study presents the problem and rationale, a history and overview of the application of competency-based education, and a five-stage process used to develop the model and apply the model to achieve a customized learning path for students in entrepreneurship.

The five-stage model of competency-based education can be applied to develop a customized learning approach and assessment path for students who study entrepreneurship. The use of a technology support platform can extend and simplify the use of this model and allow for the integration of curricular and cocurricular components of an experiential education.

This is a unique approach to integrating curricular and cocurricular education to provide a holistic experiential education for learners. The value of this program extends to faculty who assess learning and volunteers who participate in the learning experience. Specific attention is given to the challenges and process for curriculum mapping and the use of this model for assessment.